It claims that the dealers deceived customers by selling them software without providing them with the necessary licenses.

Microsoft alleged resellers had targeted its Student Media app that is licensed for use by students under special academic agreements between the firm, schools and governments.

It also claims that some of the dealers sold customers illegal Certificate of Authenticity (COA) labels that it alleges had been “improperly separated” from their original software package.

In addition, Microsoft said it has taken action in one of its lawsuits against an alleged source for unlicensed software in the Netherlands.

“Microsoft has alleged that HW Trading BV and its principal, Samir Abdalla, received more than $3.7m from just three dealers in the US between March 2006 and May 2007 in payment, in whole or in part, for unlicensed software," it claimed in a statement.

“These substantial profits were possible only because HW Trading and Abdalla did not purchase and transfer the necessary licenses for the software and, as a result, paid only pennies on the dollar for the software media.” ®